The effect of job rotation policy in preventing managerial escalation of commitment
by Vincent K. Chong, Rindah F. Suryawati
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 7, No. 3, 2011

Abstract: This paper examines the effect of job rotation policy as a control mechanism in preventing managerial escalation of commitment under an agency problem setting. A total of 54 business students participated in a laboratory experiment. A 2 × 2 between-subjects ANOVA was used to test the hypotheses developed for this study. The independent variables are information availability (public and private) and job rotation policy (present and absent). The dependent variable is project managers' decision for continuing or discontinuing a failing or unprofitable investment project. The results reveal that project managers will discontinue an unprofitable project in the presence rather than absence of job rotation policy under a private information situation. This result suggests that job rotation policy can be used as an effective de-escalation strategy.

Online publication date: Fri, 13-Mar-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com